附註:Revised edition of: Fundamentals of private pensions / Dan M. McGill, Donald S. Grubbs, Jr. 1989.
Includes bibliographical references and index.
1. Underlying Forces -- 2. Historical Review of Pension Regulation -- 3. Basic Regulatory Environment -- 4. Coverage and Participation -- 5. Nondiscrimination Requirements -- 6. Determination of Benefits -- 7. Tax Treatment -- 8. The Economics of Tax Preferences for Retirement Plans in the United States -- 9. Organizational Structure and Flexibility -- 10. Defined Benefit Plan Design: Retirement Benefits -- 11. Defined Benefit Plan Design: Ancillary Benefits -- 12. Defined Contribution Plan Design Features -- 13. Hybrid Plans -- 14. Individual Retirement Plans, Simplified Employee Pensions, Tax-Sheltered Annuities, and Keogh Plans -- 15. Integration of Pension Plans with Social Security -- 16. Overall Objectives to Designing a Retirement Program -- 17. Financing of Employer-Sponsored Retirement Plans -- 18. Total Retirement Income: Setting Goals and Meeting Them -- 19. Delivery of Retirement Benefits -- 20. Human Resources Incentives in Employer-Sponsored Retirement Plans.
